Halsbury's Laws of Canada – Income Tax (Corporate) (2019 Reissue)

This volume delivers a straightforward narrative of the law regarding corporate taxation, providing a uniquely accessible resource for lawyers who need to understand the legal framework in order to provide clients with context or general answers to basic questions of law.

The taxation of corporations involves very specialized rules that can often differ from those applied to individuals or to other kinds of businesses. Yet, with the unprecedented growth in the number of corporations, both large and small, corporate taxation is an important topic for even non-tax lawyers to understand. The Halsbury's Income Tax (Corporate) (2019 Reissue) volume delivers a straightforward narrative of the law, providing a uniquely accessible resource for lawyers who need to understand the legal framework in order to provide clients with context or general answers to basic questions of law. This volume concisely covers topics such as:

Vern Krishna

Vern Krishna, CM., QC, B.Comm., MBA, LL.B, LL.M, DCL, LL.D (hc), FRSC, LSM, FCPA, is Tax Counsel with Tax Chambers LLP, and Canada's leading authority on income taxation in Canada. A Professor of Law at the University of Ottawa, Mr. Krishna graduated from the University of Manchester (U.K.) with a B. Comm.; the University of Alberta with an M.B.A. and an LL.B.; Harvard Law School with an LL.M.; and Cambridge University (U.K.) with a Diploma in Comparative Law. He is a member of the Ontario Bar (1983), a Fellow of the Royal Society of Canada, a Fellow of the Chartered Professional Accountants of Canada, Queen's Counsel, and a member of the Order of Canada. Mr. Krishna was the Treasurer of the Law Society of Upper Canada (2001–2003), and is the author of numerous books on domestic and international taxation. He is listed in Who's Who Canada, and acts as counsel in tax litigation, international tax planning, and wealth management with Tax Chambers LLP (Toronto).

I. Introduction II. Business and Investment Income III. Professional Corporations IV. Holding Companies V. Shareholders VI. Share Transfers VII. Transfer of Property to or from Corporations VIII. Amalgamation IX. Winding-Up X. Purchase and Sale of a Business